Tax (NRS)
How to renew your FIRS Tax Clearance Certificate.
Renew your FIRS tax clearance certificate before it lapses on 31 December: when to start, what to file first and how renewal works with the NRS.
The tax clearance certificate (TCC) from the Nigeria Revenue Service (NRS), formerly FIRS, is not a permanent document. It covers the most recent three financial years and usually expires on 31 December of the year it was issued. So a TCC issued in March 2026 expires on 31 December 2026 — and almost every company that needs one will need a fresh one each year.
Renewal is the same mechanical application as a first TCC, but the readiness work is what determines whether it clears quickly or drags into the new year. This guide is about timing the renewal so you are never caught with an expired TCC during a tender window.
Why TCCs expire and when to renew
Because the TCC certifies a rolling three-year tax position, the NRS resets it annually, and tenders ask for certificates valid until 31 December of the bidding year. The mistake companies make is treating it like a one-off — they apply in January when they need it for a tender, alongside everyone else who waited.
Renew in November or December, before the year-end rush. A TCC for the next cycle issued in December lets you start January with valid clearance in hand. The compliance deadline calendar marks the day tender certificates lapse each year.
Clean the most recent year first
A renewal still requires the last three years filed and assessed. Since a year has rolled over since your last TCC, that means the newest financial year must now be filed before the NRS will renew. Run this check:
- The most recent financial year — CIT return filed and assessed.
- VAT returns filed for every month of the new year (nil returns where there were no sales).
- WHT returns filed and remitted.
- No outstanding tax balance — an unpaid liability stops the renewal at assessment.
- Accounts for the new year prepared (audited or signed management accounts per your threshold).
The renewal application
Once the newest year is clean, the application is short: your Tax ID, the period requested and your contact details. You can file it yourself on Rev360, the NRS portal that replaced TaxPro Max on 30 Apr 2026, or through a filing service. The NRS does not charge a fee for the TCC itself. The cost is in any tax catch-up, accounts preparation, and the service fee if you use a filing service.
See the live filing details on the tax clearance certificate page, and the NRS filings hub for the VAT returns you may need to clear first. Our NRS tax guides cover Rev360 logins and the new Tax ID.
How long the renewal takes
The NRS sets the pace, and a clean renewal moves fastest. The usual delay is a missing return for the newest year discovered during the readiness check — which is exactly why a December renewal beats a January scramble. If the NRS finds a gap, it returns the application with a note; you fix the gap and re-apply. On Docufy, the filing page shows the target time in business days before you start.
If your TCC has already lapsed
An expired TCC is not a penalty situation — you simply apply again. But you cannot present a lapsed TCC to a tender or bank, so an expired certificate means a real gap in your compliance evidence until the new one issues. The fastest recovery is to file any missing newest-year returns and apply immediately.
Questions
Frequently asked.
How often do I need to renew my FIRS TCC?
Annually. A TCC covers the most recent three financial years and usually expires on 31 December regardless of when it was issued, so most companies that need one renew each year.
When is the best time to renew?
November or December, before the year-end rush. A renewal issued in December gives you valid clearance to start January, ahead of the January rush at the NRS (formerly FIRS).
Do I have to file a new year before renewing?
Yes. Because the three-year window rolls forward, the newest financial year must be filed and assessed (CIT, VAT, WHT) before the NRS will renew the certificate.
How much does a TCC renewal cost?
The NRS does not charge a fee for the TCC itself. You pay for any tax catch-up, accounts preparation, and a service fee if you use a filing service. See the live price on the tax clearance certificate page.
My TCC expired. Is renewal different from a fresh application?
No — it is the same application. An expired TCC carries no penalty; you simply apply again once the newest year is filed. The only cost of waiting is the gap in your compliance evidence.
Sources
- Rev360 just replaced TaxPro Max — Sedah Advisory
- FCTA invitation to tender (Sept 2026) — Naija Business
Fees and rules last checked 27 Sep 2026. The agency that issues the document has the final word. See our editorial policy.
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